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  2. Cost accounting - Wikipedia

    en.wikipedia.org/wiki/Cost_accounting

    Modern cost accounting originated during the Industrial Revolution when the complexities of running large scale businesses led to the development of systems for recording and tracking costs to help business owners and managers make decisions. Various techniques used by cost accountants include standard costing and variance analysis, marginal ...

  3. J. Lee Nicholson - Wikipedia

    en.wikipedia.org/wiki/J._Lee_Nicholson

    They were truly the pioneers who introduced new cost concepts like fixed and variable costs, standard cost, cost centers, relevant costs, etc. in the literature. The development of cost accounting in this period was undoubtedly slow. In addition, cost accounting tried to adapt itself within the framework of financial accounting. Part of the ...

  4. History of accounting - Wikipedia

    en.wikipedia.org/wiki/History_of_accounting

    The history of accounting or accountancy can be traced to ancient civilizations. [1] [2] [3] The early development of accounting dates to ancient Mesopotamia, and is closely related to developments in writing, counting and money [1] [4] [5] and early auditing systems by the ancient Egyptians and Babylonians. [2]

  5. Murray C. Wells - Wikipedia

    en.wikipedia.org/wiki/Murray_C._Wells

    A Bibliography of Cost Accounting: Its Origins and Development to 1914. Center for International Education and Research in Accounting [University of Illinois], 1978. [8] Articles, a selection: Wells, Murray C. "Axioms for historical cost valuation." Journal of Accounting Research (1971): 171–180. Wells, Murray C. "A revolution in accounting ...

  6. Historical cost - Wikipedia

    en.wikipedia.org/wiki/Historical_cost

    Historical cost accounts are still used in most accounting systems; Disadvantages. Historical cost accounts give no indication of current values of the assets of a business; Historical cost accounts do not record the opportunity costs of the use of older assets, particularly property which may be recorded at a value based on costs incurred many ...

  7. Management accounting - Wikipedia

    en.wikipedia.org/wiki/Management_accounting

    Traditional standard costing (TSC), used in cost accounting, dates back to the 1920s and is a central method in management accounting practiced today because it is used for financial statement reporting for the valuation of income statement and balance sheet line items such as cost of goods sold (COGS) and inventory valuation.

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